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VOL. LIII No. 081
City of Tagbilaran, Bohol, Philippines
Sunday, March 2, 2008
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Arrest order: BIR officer

 

The Regional Trial Court - Branch 47 (RTC-47) has ordered the arrest and imprisonment of a ranking Bureau of Internal Revenue (BIR) official entrapped by the police for extorting P20,000 from a co-owner of the Ramasola Superstudio, Inc. here over seven years ago.

No bail was recommended for BIR Group Supervising Examiner Juanito Merencillo who failed in his moves to reverse the decision convicting him of direct bribery, graft and corruption.

RTC-47 Presiding Judge Suceso Arcamo ordered Merencillo's arrest after the 5th Division of the Sandiganbayan remanded to his sala the decision of the Supreme Court (SC) last year junking the revenue officer's appeal.

   

The SC First Division upheld as early as April 13, 2007 a Sandiganbayan decision affirming Merencillo's conviction by RTC-47 for direct bribery, graft and corruption.

The decision of the High Tribunal had become "final and executory" on August 22, 2007 and recorded in its Book of Entries of Judgment on the same day.

The Sandiganbayan, however, issued a notice of resolution remanding the case to RTC-47 "for execution of judgment" only last January 24.

After receiving it on February 18, the RTC-47 issued an omnibus order to impose the punishment, saying there is "no other option left for the court except to issue the corresponding warrant of arrest."

Arcamo separately issued the arrest warrant for Merencillo, whose given address is Antequera.

The tax official was ordered jailed from four years and one day to eight years of prision mayor for direct bribery and six years and one month to 10 years of prision mayor for violating the Anti-Graft and Corrupt Practices Act.

Merencillo extorted P20,000 from Ma. Angeles Ramasola-Cesar, co-owner of the Ramasola Superstudio, in exchange of the release by the local BIR of a certificate authorizing registration (CAR) in 1995.

Days prior to it or on September 13, 1995, a certain Lucil Estillore went to the BIR-Tagbilaran for the computation of the taxes on the sale of a real property to the Ramasola Superstudio and to apply for CAR.

She was an agent of the parties to the sale.

The capital gains tax due on the transaction amounting to P125,000 and the documentary stamp P37,000 as computed by a revenue examiner.

Merencillo, as the group supervising examiner, approved the computation.

Estillore paid the taxes in a bank and returned to the BIR office to apply for the CAR.

The CAR application needed the preliminary approval of Merencilo before its final approval by then Revenue District Officer Galahad Balagon.

Merencillo told Estillore that he wanted to see Cesar "for some negotiation" on the same day (September 13).

Contacted by Estillore, Cesar came to see Merencillo in his office where the tax officer demanded P20,000 from her for the CAR.

On the following day, Merencillo called her twice about his demand.

Meanwhile, the CAR had in fact been signed already by Balagon on September 19 yet Merencillo repeated his demand to Cesar who returned to his office on September 20 to get the certification.

Susan Cabangon, the releasing clerk, told Cesar she was still awaiting Merencillo's go signal to release the CAR.

Cesar complained to Galahad who assured to act on his complaint, but Merencillo later phoned Cesar reminding her of his demand, which he would accept even if already reduced.

Cesar decided to report to Camp Dagohoy and the police entrapment of Merencillo was hatched for execution on September 28.

The tax officer was entrapped and caught on the act receiving the envelope containing the "cash" from Cesar right inside the BIR office.

Merencillo was convicted by RTC-47 but raised the decision to the Sandiganbayan, which affirmed the lower court's ruling.

Merencillo petitioned to the Supreme Court for review of the Sandiganbayan ruling but the High Tribunal denied his plea and reaffirmed the Sandiganbayan judgment.

In denying the petition, the SC said that during the trial, the evidence of Merencillo consisted of nothing more than a general denial of the charges against him.

Merencillo argued in his petition that Sandiganbayan had placed him in double jeopardy and that it refused to believe his proof.

The highest court of the land said the petitioner is wrong.

For his conviction of direct bribery, Merencillo was ordered to fine P60,000, apart from indemnifying P50,000 the private complainant for moral damages.

The ranking BIR official was further ordered perpetually barred from holding any public office. (Ven rebo Arigo)

 
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